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C OURSE S YLLABUS ACCT 332 A CCOUNTING I NFORMATION S YSTEMS C OURSE D ESCRIPTION This course provides a basic knowledge of how accounting information systems function in today’s business environment. It emphasizes the internal control features necessary to produce accurate and reliable accounting data as it looks at how accounting information is recorded, summarized, and reported in both manual and computerized systems. The following topics are covered in this course: Systems concepts, tools, development processes, analysis, design, implementation and operation, computer software and configurations, data storage and processing methods, file processing, implementing data base management systems, internal control, information system controls, data security and integrity, accounting transaction cycles, revenue cycle applications, and expenditure cycle applications. R ATIONALE This course is intended to prepare students for careers in accounting as users, managers, auditors and designers of accounting information systems. The course will help students gain an appreciation for accountants’ dual roles as both purveyors and consumers of accounting information. It will provide students with a broad conceptual knowledge of accounting
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